Date:    08/17/2000  1:33 AM

Subject: S7-13-00

As a CPA for 29 years I feel the above rule is long overdue. For far too many 
years large firms have been providing ever-increasing services to clients making
 it virtually impossible for them to claim independence in the attest function.
When so many dollars are paid to a firm for non-attest functions it seems to me 
that a firm is (or could be) impaired when passing judgment on the financial 
statements. It just appears so logical. I urge your passage of this rule. 
     
J. Stephen Acord, CPA